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Searching with a thematic focus on Tax administration and compliance, Taxation in Rwanda

Showing 1-6 of 6 results

  • Document

    Teach to comply? Evidence from a taxpayer education programme in Rwanda

    International Centre for Tax and Development, 2019
    The role of taxpayer education in improving tax compliance has been largely unexplored in the literature. This paper starts to fill this gap by providing the first rigorous evaluation of the effectiveness of taxpayer education on knowledge, perceptions, and compliance, which took place in Rwanda. Analysis is based on a unique dataset that combines administrative and survey data.
  • Document

    Communicating to improve compliance: taxpayers’ feedback on message and mode of delivery in Rwanda

    International Centre for Tax and Development, 2017
    The journey from coercion to persuasion to drive tax compliance started gradually for the Rwanda Revenue Authority (RRA). This is shown in the mission and core value statements that underpin the tax administration’s activities in service delivery and trade facilitation.
  • Document

    One size does not fit all: a field experiment on the drivers of tax compliance and delivery methods in Rwanda

    International Centre for Tax and Development, 2017
    Although field experiments in tax compliance represent a growing area of research, the literature has so far focussed exclusively on high and middle-income countries. This paper starts to fill this gap by reporting the results of a tax field experiment in Rwanda, while also highlighting some characteristics that may be common to other low-income countries.
  • Document

    The carrot and the stick: evidence on voluntary tax compliance from a pilot field experiment in Rwanda

    International Centre for Tax and Development, 2016
    Large-scale field experiments on tax compliance have been a thriving field of research in many regions of the world. However, Africa is still lagging behind, as administrative data from anonymised returns is available only in a handful of countries. To the best of our knowledge, there is as yet no published evidence of a tax field experiment from Africa.
  • Document

    Unlocking the potential of administrative data in Africa: tax compliance and progressivity in Rwanda

    International Centre for Tax and Development, 2016
    This paper is the first in a series of three studies looking at tax compliance using administrative data from Rwanda. It discusses the use of administrative data for tax research – specifically anonymised taxpayers records, which have become increasingly available on the African continent.
  • Document

    Africa’s first large-scale tax experiment: researching compliance in Rwanda

    International Centre for Tax and Development, 2016
    This brief summarises the findings from five ICTD working papers produced from a research project conducted by the ICTD in partnership with the African Tax Administration Forum and in collaboration with the Rwanda Revenue Authority.